Free 2008 Instruction 2555 - Federal

2008
Instructions for Form 2555
Foreign Earned Income
Section references are to the Internal Revenue Code unless otherwise noted.

Department of the Treasury Internal Revenue Service

General Instructions
Do not include on Form 1040, line 62 (federal income tax withheld), CAUTION any taxes a foreign employer withheld from your pay and paid to the foreign country's tax authority instead of to the U.S. Treasury.

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What's New
Exclusion amount. For 2008, the maximum exclusion has increased to $87,600.

Purpose of Form
If you qualify, you can use Form 2555 to figure your foreign earned income exclusion and your housing exclusion or deduction. You cannot exclude or deduct more than your foreign earned income for the year. You may be able to use Form 2555-EZ, Foreign Earned Income Exclusion, if you did not have any self-employment income for the year, your total foreign earned income did not exceed $87,600, you do not have any business or moving expenses, and you do not claim the housing exclusion or deduction. For more details, see Form 2555-EZ and its separate instructions.

General Information
If you are a U.S. citizen or a U.S. resident alien living in a foreign country, you are subject to the same U.S. income tax laws that apply to citizens and resident aliens living in the United States. Note. Specific rules apply to determine if you are a resident or nonresident alien of the United States. See Pub. 519, U.S. Tax Guide for Aliens, for details. Foreign country. A foreign country is any territory (including the airspace, territorial waters, seabed, and subsoil) under the sovereignty of a government other than the United States. The term "foreign country" does not include U.S. possessions or territories. It does not include the Antarctic region.

Tax home test. To meet this test, your tax home must be in a foreign country, or countries (see Foreign country, earlier), throughout your period of bona fide residence or physical presence, whichever applies. For this purpose, your period of physical presence is the 330 full days during which you were present in a foreign country, not the 12 consecutive months during which those days occurred. Your tax home is your regular or principal place of business, employment, or post of duty, regardless of where you maintain your family residence. If you do not have a regular or principal place of business because of the nature of your trade or business, your tax home is your regular place of abode (the place where you regularly live). You are not considered to have a tax home in a foreign country for any period during which your abode is in the United States. However, if you are temporarily present in the United States, or you maintain a dwelling in the United States (whether or not that dwelling is used by your spouse and dependents), it does not necessarily mean that your abode is in the United States during that time. Example. You are employed on an offshore oil rig in the territorial waters of a foreign country and work a 28-day on/ 28-day off schedule. You return to your family residence in the United States during your off periods. You are considered to have an abode in the United States and do not meet the tax home test. You cannot claim either of the exclusions or the housing deduction.

to: National Distribution Center, 1201 N. Mitsubishi Motorway, Bloomington, IL 61705-6613. You can also download this publication (as well as other forms and publications) from the IRS website at www.irs.gov.

Waiver of Time Requirements
If your tax home was in a foreign country and you were a bona fide resident of, or physically present in, a foreign country and had to leave because of war, civil unrest, or similar adverse conditions, the minimum time requirements specified under the bona fide residence and physical presence tests may be waived. You must be able to show that you reasonably could have expected to meet the minimum time requirements if you had not been required to leave. Each year the IRS will publish in the Internal Revenue Bulletin a list of countries and the dates they qualify for the waiver. If you left one of the countries during the period indicated, you can claim the tax benefits on Form 2555, but only for the number of days you were a bona fide resident of, or physically present in, the foreign country. If you can claim either of the exclusions or the housing deduction because of the waiver of time requirements, attach a statement to your return explaining that you expected to meet the applicable time requirement, but the conditions in the foreign country prevented you from the normal conduct of business. Also, enter "Claiming Waiver" in the top margin on page 1 of your 2008 Form 2555.

When To File
A 2008 calendar year Form 1040 is generally due April 15, 2009. However, you are automatically granted a 2-month extension of time to file (to June 15, 2009, for a 2008 calendar year return) if, on the due date of your return, you live outside the United States and Puerto Rico and your tax home (defined earlier) is outside the United States and Puerto Rico. If you take this extension, you must attach a statement to your return explaining that you meet these two conditions. The automatic 2-month extension also applies to paying the tax. However, interest is charged on the unpaid tax from the regular due date (April 15, 2009, for a 2008 calendar year return) until it is paid. Special extension of time. The first year you plan to take the foreign earned income exclusion and/or the housing exclusion or deduction, you may not expect to qualify until after the automatic 2-month extension period described earlier. If this occurs, you can apply for an extension to a date after you expect to qualify. To apply for this extension, complete and file Form 2350, Application for

Travel to Cuba
Generally, if you were in Cuba in violation of U.S. travel restrictions, the following rules apply. · Any time spent in Cuba cannot be counted in determining if you qualify under the bona fide residence or physical presence test. · Any income earned in Cuba is not considered foreign earned income. · Any housing expenses in Cuba (or housing expenses for your spouse or dependents in another country while you were in Cuba) are not considered qualified housing expenses. Note. If you performed services at the U.S. Naval Base at Guantanamo Bay, you were not in violation of U.S. travel restrictions.

Who Qualifies
You qualify for the tax benefits available to taxpayers who have foreign earned income if both of the following apply. · You meet the tax home test (discussed later on this page). · You meet either the bona fide residence test (see page 2) or the physical presence test (see page 2). Note. If your only earned income from work abroad is pay you received from the U.S. Government as its employee, you do not qualify for either of the exclusions or the housing deduction. Do not file Form 2555.

Additional Information
Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, has more information about the bona fide residence test, the physical presence test, the foreign earned income exclusion, and the housing exclusion and deduction. You can get this publication from most U.S. embassies and consulates or by writing
Cat. No. 11901A

Extension of Time To File U.S. Income Tax Return, with the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, before the due date of your return. Interest is charged on the tax not paid by the regular due date as explained earlier.

Choosing the Exclusion(s)
To choose either of the exclusions, complete the appropriate parts of Form 2555 and file it with your Form 1040 or Form 1040X, Amended U.S. Individual Income Tax Return. Your initial choice to claim the exclusion must usually be made on a timely filed return (including extensions) or on a return amending a timely filed return. However, there are exceptions. See Pub. 54 for details. Once you choose to claim an exclusion, that choice remains in effect for that year and all future years unless it is revoked. To revoke your choice, you must attach a statement to your return for the first year you do not wish to claim the exclusion(s). If you revoke your choice, you cannot claim the exclusion(s) for your next 5 tax years without the approval of the Internal Revenue Service. See Pub. 54 for more information. Figuring tax on income not excluded. If you claim either of the exclusions or the housing deduction, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. When figuring your alternative minimum tax on Form 6251, you must use the Foreign Earned Income Tax Worksheet in the instructions for Form 6251. Earned income credit. You cannot take the earned income credit if you claim either of the exclusions or the housing deduction. Foreign tax credit or deduction. You cannot take a credit or deduction for foreign income taxes paid or accrued on income that is excluded under either of the exclusions. If all of your foreign earned income is excluded, you cannot claim a credit or deduction for the foreign taxes paid or accrued on that income. If only part of your income is excluded, you cannot claim a credit or deduction for the foreign taxes allocable to the excluded income. See Pub. 514, Foreign Tax Credit for Individuals, for details on how to figure the amount allocable to the excluded income. IRA deduction. If you claim either of the exclusions, special rules apply in figuring the amount of your IRA deduction. For details, see Pub. 590, Individual Retirement Arrangements (IRAs).

· A U.S. resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect and who is a bona fide resident of a foreign country, or countries, for an uninterrupted period that includes an entire tax year (January 1 ­ December 31, if you file a calendar year return). See Pub. 901, U.S. Tax Treaties, for a list of countries with which the United States has an income tax treaty in effect. No specific rule determines if you are a bona fide resident of a foreign country because the determination involves your intention about the length and nature of your stay. Evidence of your intention may be your words and acts. If these conflict, your acts carry more weight than your words. Generally, if you go to a foreign country for a definite, temporary purpose and return to the United States after you accomplish it, you are not a bona fide resident of the foreign country. If accomplishing the purpose requires an extended, indefinite stay, and you make your home in the foreign country, you may be a bona fide resident. See Pub. 54 for more information and examples. Lines 13a and 13b. If you submitted a statement of nonresidence to the authorities of a foreign country in which you earned income and the authorities hold that you are not subject to their income tax laws by reason of nonresidency in the foreign country, you are not considered a bona fide resident of that country. If you submitted such a statement and the authorities have not made an adverse determination of your nonresident status, you are not considered a bona fide resident of that country.

Part III
Physical Presence Test
To meet this test, you must be a U.S. citizen or resident alien who is physically present in a foreign country, or countries, for at least 330 full days during any period of 12 months in a row. A full day means the 24-hour period that starts at midnight. To figure the minimum of 330 full days, add all separate periods you were present in a foreign country during the 12-month period shown on line 16. The 330 full days can be interrupted by periods when you are traveling over international waters or are otherwise not in a foreign country. See Pub. 54 for more information and examples. Note. A nonresident alien who, with a U.S. citizen or U.S. resident alien spouse, chooses to be taxed as a resident of the United States can qualify under this test if the time requirements are met. See Pub. 54 for details on how to make this choice.

Part IV

Specific Instructions
Part II
Bona Fide Residence Test
To meet this test, you must be one of the following: · A U.S. citizen who is a bona fide resident of a foreign country, or countries, for an uninterrupted period that includes an entire tax year (January 1 ­ December 31, if you file a calendar year return), or

Foreign Earned Income
Enter in this part the total foreign earned income you earned and received (including income constructively received) during the tax year. If you are a cash basis taxpayer, report on Form 1040 all income you received during the tax year regardless of when you earned it. Income is earned in the tax year you perform the services for which you receive the pay. But if you are a cash basis taxpayer and, because of your

employer's payroll periods, you received your last salary payment for 2007 in 2008, that income may be treated as earned in 2008. If you cannot treat that salary payment as income earned in 2008, the rules explained under Income earned in prior year, discussed later, apply. See Pub. 54 for more details. Foreign earned income for this purpose means wages, salaries, professional fees, and other compensation received for personal services you performed in a foreign country during the period for which you meet the tax home test and either the bona fide residence test or the physical presence test. It also includes noncash income (such as a home or car) and allowances or reimbursements. Foreign earned income does not include amounts that are actually a distribution of corporate earnings or profits rather than a reasonable allowance as compensation for your personal services. It also does not include the following types of income. · Pension and annuity income (including social security and railroad retirement benefits treated as social security). · Interest, ordinary dividends, capital gains, alimony, etc. · Portion of 2007 moving expense deduction allocable to 2008 that is included in your 2008 gross income. For details, see Moving Expense Attributable to Foreign Earnings in 2 Years under Moving Expenses in Pub. 54. · Amounts paid to you by the U.S. Government or any of its agencies if you were an employee of the U.S. Government or any of its agencies. · Amounts received after the end of the tax year following the tax year in which you performed the services. · Amounts you must include in gross income because of your employer's contributions to a nonexempt employees' trust or to a nonqualified annuity contract. Income received in prior year. Foreign earned income received in 2007 for services you performed in 2008 can be excluded from your 2007 gross income if, and to the extent, the income would have been excludable if you had received it in 2008. To claim the additional exclusion, you must amend your 2007 tax return. To do this, file Form 1040X. Income earned in prior year. Foreign earned income received in 2008 for services you performed in 2007 can be excluded from your 2008 gross income if, and to the extent, the income would have been excludable if you had received it in 2007. If you are excluding income under this rule, do not include this income in Part IV. Instead, attach a statement to Form 2555 showing how you figured the exclusion. Enter the amount that would have been excludable in 2007 on Form 2555 to the left of line 45. Next to the amount enter "Exclusion of Income Earned in 2007." Include it in the total reported on line 45. Note. If you claimed any deduction, credit, or exclusion on your 2007 return that is definitely related to the 2007 foreign earned income you are excluding under this rule, you may have to amend your 2007 income tax return to adjust the amount you claimed. To do this, file Form 1040X.

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Line 20. If you engaged in an unincorporated trade or business in which both personal services and capital were material income-producing factors, a reasonable amount of compensation for your personal services will be considered earned income. The amount treated as earned income, however, cannot be more than 30% of your share of the net profits from the trade or business after subtracting the deduction for one-half of self-employment tax. If capital is not an income-producing factor and personal services produced the business income, the 30% rule does not apply. Your entire gross income is earned income. Line 25. Enter the value of meals and/or lodging provided by, or on behalf of, your employer that is excludable from your income under section 119. To be excludable, the meals and lodging must have been provided for your employer's convenience and on your employer's business premises. In addition, you must have been required to accept the lodging as a condition of your employment. If you lived in a camp provided by, or on behalf of, your employer, the camp may be considered part of your employer's business premises. See Exclusion of Meals and Lodging in Pub. 54 for details.

Housing expenses include rent, utilities (other than telephone charges), real and personal property insurance, nonrefundable fees paid to obtain a lease, rental of furniture and accessories, residential parking, and household repairs. You can also include the fair rental value of housing provided by, or on behalf of, your employer if you have not excluded it on line 25. Do not include deductible interest and taxes, any amount deductible by a tenant-stockholder in connection with cooperative housing, the cost of buying or improving a house, principal payments on a mortgage, or depreciation on the house. Also, do not include the cost of domestic labor, pay television, or the cost of buying furniture or accessories. Include expenses for housing only during periods for which: · The value of your housing is not excluded from gross income under section 119 (unless you maintained a second foreign household as defined later), and · You meet the tax home test and either the bona fide residence or physical presence test. Second foreign household. If you maintained a separate foreign household for your spouse and dependents at a place other than your tax home because the living conditions at your tax home were dangerous, unhealthful, or otherwise adverse, you can include the expenses of the second household on line 28. Married couples. The following rules apply if both you and your spouse qualify for the tax benefits of Form 2555. Same foreign household. If you and your spouse lived in the same foreign household and file a joint return, you must figure your housing amounts (line 33) jointly. If you file separate returns, only

Part VI
Line 28. Enter the total reasonable expenses paid or incurred during the tax year by you, or on your behalf, for your foreign housing and the housing of your spouse and dependents if they lived with you. You can also include the reasonable expenses of a second foreign household (defined later). Housing expenses are considered reasonable to the extent they are not lavish or extravagant under the circumstances.

Limit on Housing Expenses Worksheet -- Line 29b

Keep for Your Records

Note. If the location in which you incurred housing expenses is not listed in the table beginning on page 5, and the number of days in your qualifying period that fall within the 2008 tax year is 366, DO NOT complete this worksheet. Instead, enter $26,280 on line 29b. 1. Enter the number of days in your qualifying period that fall within the 2008 tax year (see the instructions for line 31) . . . . . . . . . . . . . . . 2. Did you enter 366 on line 1? No. If the amount on line 1 is less than 366, skip line 2 and go to line 3. Yes. Locate the amount under the column Limit on Housing Expenses (full year) from the table beginning on page 5 for the location in which you incurred housing expenses. This is your limit on housing expenses. Enter the amount here and on line 29b.
STOP

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Do not complete the rest of this worksheet . . . . . . . . . . . .

2.

3. Enter the amount under the column Limit on Housing Expenses (daily) from the table beginning on page 5 for the location in which you incurred housing expenses. If the location is not listed in the table, enter $71.80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Multiply line 1 by line 3. This is your limit on housing expenses. Enter the result here and on line 29b . . . . . . . . . . . . . . . . . . . . .

3. 4.

one spouse can claim the housing exclusion or deduction. In figuring your housing amount jointly, either spouse (but not both) can claim the housing exclusion or housing deduction. However, if you and your spouse have different periods of residence or presence, and the one with the shorter period of residence or presence claims the exclusion or deduction, you can claim as housing expenses only the expenses for that shorter period. The spouse claiming the exclusion or deduction can aggregate the housing expenses of both spouses, subject to the limit on housing expenses (line 29b), and subtract his or her base housing amount. Separate foreign households. If you and your spouse lived in separate foreign households, you each can claim qualified expenses for your own household only if: · Your tax homes were not within a reasonable commuting distance of each other, and · Each spouse's household was not within a reasonable commuting distance of the other spouse's tax home. Otherwise, only one spouse can claim his or her housing exclusion or deduction. This is true even if you and your spouse file separate returns. See Pub. 54 for additional information. Line 29a. Enter the city or other location (if applicable) and the country where you incurred foreign housing expenses during the tax year only if your location is listed in the table beginning on page 5; otherwise, leave this line blank. Line 29b. Your housing expenses may not exceed a certain limit. The limit on housing expenses varies depending upon the location in which you incur housing expenses. In 2008, for most locations, this limit is $26,280 (30 percent of $87,600) if your qualifying period includes all of 2008 (or $71.80 per day if the number of days in your qualifying period that fall within your 2008 tax year is less than 366). The table beginning on page 5 lists the housing expense limits based on geographic differences in foreign housing costs relative to housing costs in the United States. If the location in which you incurred housing expenses is listed in the table, or the number of days in your qualifying period that fall within the 2008 tax year is less than 366, use the Limit on Housing Expenses Worksheet on this page to figure the amount to enter on line 29b. If the location in which you incurred housing expenses is not listed in the table, and the number of days in your qualifying period is 366, enter $26,280 on line 29b. Example. For 2008, because your location is not listed in the table beginning on page 5, your limit on housing expenses is $71.80 per day ($26,280 divided by 366). If you file a calendar year return and your qualifying period is January 1, 2008, to September 30, 2008 (274 days), you would enter $19,673 on line 29b ($71.80 multiplied by 274 days). More than one foreign location. If you moved during the 2008 tax year and incurred housing expenses in more than one foreign location as a result, complete the Limit on Housing Expenses Worksheet on this page for each location in which you incurred housing expenses, entering the number of qualifying days

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during which you lived in the applicable location on line 1. Add the results shown on line 4 of each worksheet, and enter the total on line 29b. If you moved during the 2008 tax year and are completing more CAUTION than one Limit on Housing Expenses Worksheet, the total number of days entered on line 1 of your worksheets may not exceed the total number of days in your qualifying period that fall within the 2008 tax year (that is, the number of days entered on Form 2555, line 31). Line 31. Enter the number of days in your qualifying period that fall within your 2008 tax year. Your qualifying period is the period during which you meet the tax home test and either the bona fide residence or the physical presence test. Example. You establish a tax home and bona fide residence in a foreign country on August 14, 2008. You maintain the tax home and residence until January 31, 2010. You are a calendar year taxpayer. The number of days in your qualifying period that fall within your 2008 tax year is 140 (August 14 through December 31, 2008). Nontaxable U.S. Government allowances. If you or your spouse received a nontaxable housing allowance as a military or civilian employee of the U.S. Government, see Pub. 54 for information on how that allowance may affect your housing exclusion or deduction. Line 34. Enter any amount your employer paid or incurred on your behalf that is foreign earned income included in your gross income for the tax year (without regard to section 911). Examples of employer-provided amounts are: · Wages and salaries received from your employer.

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· The fair market value of compensation provided in kind (such as the fair rental value of lodging provided by your employer as long as it is not excluded on line 25). · Rent paid by your employer directly to your landlord. · Amounts paid by your employer to reimburse you for housing expenses, educational expenses of your dependents, or as part of a tax equalization plan. Self-employed individuals. If all of your foreign earned income (Part IV) is self-employment income, skip lines 34 and 35 and enter -0- on line 36. If you qualify, be sure to complete Part IX.

Part VII
Married couples. If both you and your spouse qualify for, and choose to claim, the foreign earned income exclusion, figure the amount of the exclusion separately for each of you. You each must complete Part VII of your separate Forms 2555. Community income. The amount of the exclusion is not affected by the income-splitting provisions of community property laws. The sum of the amounts figured separately for each of you is the total amount excluded on a joint return.

The exclusion under section 119 and the housing deduction are not considered definitely related to the excluded income. Line 44. Report in full on Form 1040 and related forms and schedules all deductions allowed in figuring your adjusted gross income (Form 1040, line 37). Enter on line 44 the total amount of those deductions (such as the deduction for moving expenses, the deduction for one-half of self-employment tax, and the expenses claimed on Schedule C or C-EZ (Form 1040)) that are not allowed because they are allocable to the excluded income. This applies only to deductions definitely related to the excluded earned income. See Pub. 54 for details on how to report your itemized deductions (such as unreimbursed employee business expenses) that are allocable to the excluded income.

Part IX
If line 33 is more than line 36 and line 27 is more than line 43, complete this part to figure your housing deduction. Also, complete this part to figure your housing deduction carryover from 2007. One-year carryover. If the amount on line 46 is more than the amount on line 47, you can carry the difference over to your 2009 tax year. If you cannot deduct the excess in 2009 because of the 2009 limit, you cannot carry it over to any future tax year. Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103. The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return. If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.

Part VIII
If you claim either of the exclusions, you cannot claim any deduction (including moving expenses), credit, or exclusion that is definitely related to the excluded income. If only part of your foreign earned income is excluded, you must prorate such items based on the ratio that your excludable earned income bears to your total foreign earned income. See Pub. 54 for details on how to figure the amount allocable to the excluded income.

Housing Deduction Carryover Worksheet -- Line 49

Keep for Your Records

1. Enter the amount from your 2007 Form 2555, line 46 . . . . . . . . . . 2. Enter the amount from your 2007 Form 2555, line 48 . . . . . . . . . . 3. Subtract line 2 from line 1. If the result is zero, stop; enter -0- on line 49 of your 2008 Form 2555. You do not have any housing deduction carryover from 2007 . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Enter the amount from your 2008 Form 2555, line 47 . . . . . . . . . . 5. Enter the amount from your 2008 Form 2555, line 48 . . . . . . . . . . 6. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Enter the smaller of line 3 or line 6 here and on line 49 of your 2008 Form 2555. If line 3 is more than line 6, you cannot carry the difference over to any future tax year . . . . . . . . . . . . . . . . . . . . .

1. 2.

3. 4. 5. 6.

7.

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2008 Limits on Housing Expenses
Country Argentina Australia City or Other Location Buenos Aires Brisbane Canberra Gold Coast Melbourne Oakey Perth Toowoomba Austria Bahamas, The Bahrain Barbados Belgium Antwerp Brussels Gosselies Hoogbuul Mons SHAPE/Chievres Bermuda Bosnia-Herzegovina Brazil Sarajevo Brasilia Rio de Janeiro Sao Paulo Canada Calgary Dartmouth Edmonton Halifax London, Ontario Montreal Ottawa Toronto Vancouver Victoria Winnipeg Cayman Islands Chile China Grand Cayman Santiago Beijing Hong Kong Shanghai Colombia Bogota All cities other than Bogota and Barranquilla Denmark Dominican Republic Ecuador Egypt Estonia France Copenhagen Santo Domingo Guayaquil Quito Cairo Tallinn Garches Le Havre Vienna Nassau Limit on Housing Expenses (daily) 125.96 81.42 76.50 81.42 78.96 81.42 118.85 81.42 96.72 135.79 120.22 103.01 116.67 157.65 110.11 116.67 110.11 110.11 245.90 89.89 121.31 95.90 127.05 110.93 95.63 100.82 95.63 81.42 158.20 130.87 129.78 125.68 95.08 82.51 131.15 124.32 134.25 312.30 155.74 147.81 122.68 119.41 124.32 84.15 83.33 74.43 127.32 273.50 114.75 Limit on Housing Expenses (full year) 46,100 29,800 28,000 29,800 28,900 29,800 43,500 29,800 35,400 49,700 44,000 37,700 42,700 57,700 40,300 42,700 40,300 40,300 90,000 32,900 44,400 35,100 46,500 40,600 35,000 36,900 35,000 29,800 57,900 47,900 47,500 46,000 34,800 30,200 48,000 45,500 49,137 114,300 57,001 54,100 44,900 43,704 45,500 30,800 30,500 27,240 46,600 100,100 42,000

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2008 Limits on Housing Expenses
Country France (Continued) Lyon Marseille Montpellier Paris Sevres Suresnes Versailles Germany Babenhausen Bad Aibling Bad Nauheim Baumholder Berlin Birkenfeld Boeblingen Butzbach Darmstadt Erlangen Frankfurt am Main Friedberg Fuerth Garmisch-Partenkirchen Geilenkirchen Gelnhausen Germersheim Giebelstadt Giessen Grafenwoehr Hanau Hannover Heidelberg Idar-Oberstein Ingolstadt Kaiserslautern, Landkreis Kitzingen Leimen Ludwigsburg Mainz Mannheim Munich Nellingen Neubruecke Nuernberg Ober Ramstadt Oberammergau Pirmasens Rheinau Schwabach Schwetzingen Seckenheim Sembach City or Other Location Limit on Housing Expenses (daily) 155.46 143.17 126.78 273.50 273.50 273.50 273.50 134.15 114.48 107.10 121.86 163.93 121.86 145.90 104.92 134.15 84.97 139.89 107.10 84.97 115.85 92.35 145.08 101.91 116.39 104.92 114.48 145.08 100.00 133.88 121.86 169.40 149.18 116.39 133.88 145.90 164.48 133.88 169.40 145.90 121.86 84.97 134.15 115.85 149.18 133.88 84.97 133.88 133.88 149.18 Limit on Housing Expenses (full year) 56,900 52,400 46,400 100,100 100,100 100,100 100,100 49,100 41,900 39,200 44,600 60,000 44,600 53,400 38,400 49,100 31,100 51,200 39,200 31,100 42,400 33,800 53,100 37,300 42,600 38,400 41,900 53,100 36,600 49,000 44,600 62,000 54,600 42,600 49,000 53,400 60,200 49,000 62,000 53,400 44,600 31,100 49,100 42,400 54,600 49,000 31,100 49,000 49,000 54,600

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2008 Limits on Housing Expenses
Country Germany (Continued) City or Other Location Stuttgart Wertheim Wiesbaden Wuerzburg Zirndorf Zweibrueken All cities other than Augsburg, Babenhausen, Bad Aibling, Bad Kreuznach, Bad Nauheim, Baumholder, Berchtesgaden, Berlin, Birkenfeld, Boeblingen, Bonn, Bremen, Bremerhaven, Butzbach, Cologne, Darmstadt, Delmenhorst, Duesseldorf, Erlangen, Flensburg, Frankfurt am Main, Friedberg, Fuerth, Garlstedt, Garmisch-Partenkirchen, Geilenkirchen, Gelnhausen, Germersheim, Giebelstadt, Giessen, Grafenwoehr, Grefrath, Greven, Gruenstadt, Hamburg, Hanau, Handorf, Hannover, Heidelberg, Heilbronn, Herongen, Idar-Oberstein, Ingolstadt, Kaiserslautern, Landkreis, Kalkar, Karlsruhe, Kerpen, Kitzingen, Koblenz, Leimen, Leipzig, Ludwigsburg, Mainz, Mannheim, Mayen, Moenchen-Gladbach, Muenster, Munich, Nellingen, Neubruecke, Noervenich, Nuernberg, Ober Ramstadt, Oberammergau, Osterholz-Scharmbeck, Pirmasens, Rheinau, Rheinberg, Schwabach, Schwetzingen, Seckenheim, Sembach, Stuttgart, Twisteden, Wahn, Wertheim, Wiesbaden, Worms, Wuerzburg, Zirndorf, and Zweibrueken Greece Argyroupolis Athens Elefsis Ellinikon Mt. Hortiatis Mt. Parnis Mt. Pateras Nea Makri Perivolaki Piraeus Souda Bay (Crete) Tanagra Thessaloniki Guatemala Holy See, The Hungary India Indonesia Ireland Budapest Mumbai New Delhi Jakarta Dublin Limerick Shannon Area Guatemala City Limit on Housing Expenses (daily) 145.90 116.39 164.48 116.39 84.97 149.18 Limit on Housing Expenses (full year) 53,400 42,600 60,200 42,600 31,100 54,600

125.41 104.64 107.92 107.92 107.92 104.64 107.92 107.92 107.92 104.64 107.92 83.61 107.92 104.64 102.73 182.24 88.80 185.57 82.66 103.21 158.20 89.34 89.34

45,900 38,300 39,500 39,500 39,500 38,300 39,500 39,500 39,500 38,300 39,500 30,600 39,500 38,300 37,600 66,700 32,500 67,920 30,252 37,776 57,900 32,700 32,700

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2008 Limits on Housing Expenses
Country Italy City or Other Location Catania Gaeta Genoa Gioia Tauro La Spezia Leghorn Milan Naples Pisa Pordenone-Aviano Rome Sardinia Sigonella Turin Verona Vicenza All cities other than Avellino, Brindisi, Catania, Florence, Gaeta, Genoa, Gioia Tauro, La Spezia, Leghorn, Milan, Mount Vergine, Naples, Nettuno, Pisa, Pordenone-Aviano, Rome, Sardinia, Sigonella, Turin, Verona, and Vicenza Jamaica Japan Kingston Akashi Akizuki Atsugi Camp Zama Chiba-Ken Fussa Gifu Gotemba Haneda Kanagawa-Ken Komaki Machida-Shi Misawa Nagoya Okinawa Prefecture Osaka-Kobe Sagamihara Saitama-Ken Sasebo Tachikawa Tokyo Tokyo-to Yokohama Yokosuka Yokota Kazakhstan Korea Almaty Camp Carroll Camp Colbern Limit on Housing Expenses (daily) 106.56 77.05 110.38 85.25 110.38 114.21 272.13 150.27 114.21 125.68 182.24 93.44 106.56 136.07 86.89 126.78 Limit on Housing Expenses (full year) 39,000 28,200 40,400 31,200 40,400 41,800 99,600 55,000 41,800 46,000 66,700 34,200 39,000 49,800 31,800 46,400

104.64 112.57 86.07 75.68 108.47 108.47 108.47 108.47 79.78 81.97 108.47 108.47 79.78 108.47 78.96 103.24 133.06 144.91 108.47 108.47 81.42 108.47 257.38 108.47 138.25 118.58 108.47 131.15 80.05 178.69

38,300 41,200 31,500 27,700 39,700 39,700 39,700 39,700 29,200 30,000 39,700 39,700 29,200 39,700 28,900 37,786 48,700 53,036 39,700 39,700 29,800 39,700 94,200 39,700 50,600 43,400 39,700 48,000 29,300 65,400

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2008 Limits on Housing Expenses
Country Korea (Continued) City or Other Location Camp Market Camp Mercer Chinhae Chunchon K-16 Kimhae Kimpo Airfield Kwangju Munsan Osan AB Pusan Pyongtaek Seoul Suwon Taegu Tongduchon Uijongbu Waegwan All cities other than Ammo Depot #9, Camp Carroll, Camp Colbern, Camp Market, Camp Mercer, Changwon, Chinhae, Chunchon, K-16, Kimhae, Kimpo Airfield, Kunsan, Kwangju, Munsan, Osan AB, Pusan, Pyongtaek, Seoul, Suwon, Taegu, Tongduchon, Uijongbu, and Waegwan Kuwait Luxembourg Macedonia Malaysia Malta Mexico Hermosillo Mazatlan Merida Mexico City Monterrey All cities other than Ciudad Juarez, Cuernavaca, Guadalajara, Hermosillo, Matamoros, Mazatlan, Merida, Metapa, Mexico City, Monterrey, Nogales, Nuevo Laredo, Tapachula, Tijuana, Tuxtla Gutierrez, and Veracruz Micronesia Netherlands Pohnpei Amsterdam Aruba Brunssum Eygelshoven Hague, The Heerlen Hoensbroek Skopje Kuala Lumpur All cities other than Kuala Lumpur Kuwait City All cities other than Kuwait City Limit on Housing Expenses (daily) 178.69 178.69 82.79 76.78 178.69 85.79 178.69 81.97 75.41 93.17 85.79 93.17 178.69 178.69 100.00 75.41 106.56 80.05 Limit on Housing Expenses (full year) 65,400 65,400 30,300 28,100 65,400 31,400 65,400 30,000 27,600 34,100 31,400 34,100 65,400 65,400 36,600 27,600 39,000 29,300

87.16 177.87 159.29 149.45 96.72 138.80 92.08 122.95 98.36 88.52 103.55 125.41 117.21

31,900 65,100 58,300 54,700 35,400 50,800 33,700 45,000 36,000 32,400 37,900 45,900 42,900

107.65 75.14 144.54 98.36 103.28 103.28 187.16 103.28 103.28

39,400 27,500 52,900 36,000 37,800 37,800 68,500 37,800 37,800

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2008 Limits on Housing Expenses
Country Netherlands (Continued) City or Other Location Hulsberg Kerkrade Landgraaf Maastricht Papendrecht Rotterdam Schaesburg Schinnen Schiphol Ypenburg All cities other than Amsterdam, Aruba, Brunssum, Coevorden, Eygelshoven, The Hague, Heerlen, Hoensbroek, Hulsberg, Kerkrade, Landgraaf, Maastricht, Margraten, Papendrecht, Rotterdam, Schaesburg, Schinnen, Schiphol, and Ypenburg Netherlands Antilles New Zealand Nicaragua Norway Curacao Auckland Wellington Managua Oslo Stavanger All cities other than Oslo and Stavanger Panama Peru Philippines Panama City Lima Cavite Manila All cities other than Cavite and Manila Poland Portugal Alverca Lajes Field Lisbon Qatar Russia Doha All cities other than Doha Moscow Saint Petersburg Sakhalin Island Vladivostok Yekaterinburg Rwanda Saudi Arabia Singapore South Africa Spain Pretoria Barcelona Madrid Rota Valencia Kigali Jeddah Riyadh Limit on Housing Expenses (daily) 103.28 103.28 103.28 103.28 130.87 130.87 103.28 103.28 144.54 187.16 Limit on Housing Expenses (full year) 37,800 37,800 37,800 37,800 47,900 47,900 37,800 37,800 52,900 68,500

95.63 101.91 97.54 92.35 86.89 159.29 108.20 103.01 96.99 74.59 98.36 98.36 76.23 80.33 166.67 82.24 166.67 99.08 88.52 248.36 119.67 211.75 211.75 129.51 86.07 83.79 87.43 176.23 109.84 110.93 123.50 106.01 127.60

35,000 37,300 35,700 33,800 31,800 58,300 39,600 37,700 35,500 27,300 36,000 36,000 27,900 29,400 61,000 30,100 61,000 36,264 32,400 90,900 43,800 77,500 77,500 47,400 31,500 30,667 32,000 64,500 40,200 40,600 45,200 38,800 46,700

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2008 Limits on Housing Expenses
Country Spain (Continued) Switzerland City or Other Location All cities other than Barcelona, Madrid, Rota, and Valencia Bern Geneva Zurich All cities other than Bern, Geneva, and Zurich Taiwan Thailand Turkey Taipei Bangkok Ankara Elmadag Izmir-Cigli Manzarali Yamanlar Ukraine United Arab Emirates United Kingdom Kiev Abu Dhabi Dubai Basingstoke Bath Bracknell Bristol Cambridge Caversham Cheltenham Chicksands Croughton Fairford Farnborough Felixstowe Gibraltar Harrogate High Wycombe Kemble Lakenheath Liverpool London Loudwater Menwith Hill Mildenhall Oxfordshire Plymouth Portsmouth Reading Rochester Southampton Surrey Waterbeach West Byfleet Wiltshire Limit on Housing Expenses (daily) 76.23 162.30 229.78 107.16 89.89 126.20 139.62 88.80 88.80 86.34 88.80 86.34 196.72 135.76 156.21 112.29 112.02 169.67 105.74 117.49 201.64 127.87 72.40 117.76 112.02 149.45 122.95 121.90 126.78 169.67 112.02 150.55 106.01 226.50 173.50 126.78 150.55 117.76 117.76 117.76 169.67 109.02 120.77 132.25 119.95 72.13 113.66 Limit on Housing Expenses (full year) 27,900 59,400 84,100 39,219 32,900 46,188 51,100 32,500 32,500 31,600 32,500 31,600 72,000 49,687 57,174 41,099 41,000 62,100 38,700 43,000 73,800 46,800 26,500 43,100 41,000 54,700 45,000 44,616 46,400 62,100 41,000 55,100 38,800 82,900 63,500 46,400 55,100 43,100 43,100 43,100 62,100 39,900 44,200 48,402 43,900 26,400 41,600

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2008 Limits on Housing Expenses
Country United Kingdom (Continued) City or Other Location All cities other than Basingstoke, Bath, Belfast, Birmingham, Bracknell, Bristol, Brough, Bude, Cambridge, Caversham, Chelmsford, Cheltenham, Chicksands, Croughton, Dunstable, Edinburgh, Edzell, Fairford, Farnborough, Felixstowe, Ft. Halstead, Gibraltar, Glenrothes, Greenham Common, Harrogate, High Wycombe, Hythe, Kemble, Lakenheath, Liverpool, London, Loudwater, Menwith Hill, Mildenhall, Nottingham, Oxfordshire, Plymouth, Portsmouth, Reading, Rochester, Southampton, Surrey, Waterbeach, Welford, West Byfleet, and Wiltshire Caracas Hanoi Ho Chi Minh City Limit on Housing Expenses (daily) Limit on Housing Expenses (full year)

113.93 155.74 127.87 114.75

41,700 57,000 46,800 42,000

Venezuela Vietnam

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